Foreign currency assets and liabilities

12 Months Ended

Jun. 30, 2026

Foreign currency assets and liabilities

32. Foreign currency assets and liabilities

Book amounts of foreign currency assets and liabilities are as follows:

Item / Currency (3)	Amount (1)		Argentinian Peso exchange rate (2)		06.30.2026		06.30.2025
Assets
Trade and other receivables
US Dollar		44.17		1,473.00		65,058		46,762
Euros		0.01		1,681.28		17		19
Receivables with related parties:
US Dollar		27.21		1,482.00		40,320		42,201
Total trade and other receivables						105,395		88,982
Investments in financial assets
US Dollar		89.12		1,473.00		131,270		183,258
Pounds		0.48		1,952.02		940		1,167
New Israel Shekel		7.56		497.68		3,760		3,588
Investments with related parties:
US Dollar		13.88		1,482.00		20,576		7,818
Total investments in financial assets						156,546		195,831
Derivative financial instruments
US Dollar		0.01		1,473.00		17		-
Total Derivative financial instruments						17		-
Cash and cash equivalents
US Dollar		59.41		1,473.00		87,517		218,300
Uruguayan pesos		0.08		36.96		3		3
Pounds		-		1,952.02		4		5
Euros		0.02		1,681.28		37		15
New Israel Shekel		-		497.68		-		1
Brazilian Reais		-		283.00		-		3
Total cash and cash equivalents						87,561		218,327
Total Assets						349,519		503,140
Liabilities
Trade and other payables
US Dollar		30.51		1,482.00		45,212		43,271
Uruguayan pesos		0.81		36.96		30		31
Payables to related parties:
US Dollar		7.96		1,482.00		11,795		12,875
Total Trade and other payables						57,037		56,177
Borrowings
US Dollar		677.75		1,482.00		1,004,431		867,437
Borrowings with related parties
US Dollar		0.30		1,482.00		442		1,621
Total Borrowings						1,004,873		869,058
Derivative financial instruments
US Dollar		-		1,482.00		-		39
Total derivative financial instruments						-		39
Lease liabilities
US Dollar		6.31		1,482.00		9,353		5,776
Total lease liabilities						9,353		5,776
Provisions
New Israel Shekel		94.77		497.68		47,163		42,552
Total Provisions						47,163		42,552
Total Liabilities						1,118,426		973,602

(1)	Stated in millions of units in foreign currency. Considering foreign currencies those that differ from each Group’s functional currency at each year-end.
(2)	Exchange rate as of June 30, 2026, according to Banco Nación Argentina and Central Bank of the Argentine Republic records.
(3)	The Group uses derivative instruments as a complement in order to reduce its exposure to exchange rate movements (see Note 14).